5. Прочитайте следующий текст и переведите его на русский язык. Chart of accounts

The first chart of accounts was introduced in accounting practices in Russia in the thirties. This scheme contained 123 accounts for the main ledger and a number of second rank accounts. Later this chart of accounts was repeatedly modified and perfected. In 1960 a unified chart of accounts for the production and economic activities of union, republican and local enterprises was worked out. At the end of the twentieth century this unified chart was modernized to meet the demands of the national economy and the conditions of mechanized accounting. At present Russian accounting is still based on the chart of accounts which provides a detailed standardized arrangement of account codes for assets, liabilities, capital, revenues and expenses.

T

At present – в настоящее время

Provide - обеспечивать

was invented – был придуман

original aim - первоначальная цель

therefore – следовательно

uniform ,comparable way – в единообразном, сопоставимом виде

enabled - позволило

he chart of accounts was invented in Germany. Its original aim was to allow companies to record and prepare accounting information in a uniform and, therefore, comparable way. This enabled inter-firm comparisons and enhanced the efficiency of industry. The chart of accounts is also the basis on which accounting information is sent annually from all companies to the Ministry of Economics and Finance. This is common practice for Russia, France, Belgium and other countries of the world.

5. A. Выберите правильный вариант.

1. The first chart of accounts was introduced in accounting practices in Russia

a. in 1930 b. in the 1930 c. in the 1930s

2. The first chart of accounts contained ___________ accounts for the main ledger

a. 123 b. 124 c. 125

3. In 1960 ___________________chart of accounts was worked out.

a. united b. unified c. unique

4. ______________________________this unified chart was modernized.

a. At the beginning of the 20th century

b. At the end of the 20th century

c. At the end of the 19th century

5. The chart of accounts was invented in _______________________.

a. the USA b. England c. Germany

6. Its original aim was to allow companies to record and prepare______________________ information in a uniform and comparable way.

a. accounting b. managerial c. financial

7. Accounting information is sent annually from all companies to __________.

a. the Ministry of Foreign Economic Relation

b. the Ministry of Foreign Trade

c. the Ministry of Economics and Finance.

8. ___________________Russian chart of accounts is a detailed standardized arrangement of account codes.

a. In the near future b. In the 20th century c. At present

9. 1960 gave birth to _________________________________________.

a. a unified chart of accounts b. the main ledger c. income statement

10. Assets, liabilities, capital, revenues and expenses are recorded in ________ .

a. cash flow b. tax revenue c. the chart of accounts

Учим термины

75. The chart of accounts - план счетов бухгалтерского учета

76. Ledger –бухгалтерская книга, бухгалтерский регистр

77. Second rank accounts – счета второго ранга

78. Economic activity – экономическая деятельность

79. To modernize - модернизировать

80. The national economy – народное хозяйство

81. Account codes – коды счетов

82. Assets - активы

83. Liabilities – пассивы

84. Capital - капитал

85. Revenues - выручка

86. Expenses – расходы, издержки, затраты

87. Inter-firm comparisons – внутрифирменные сравнения

88. To enhance the efficiency of industry – повысить эффективность промышленности

89. Economics – экономика (наука)